SB130 Alabama 2018 Session

Summary

Primary Sponsor

Trip Pittman

Republican

Session

Regular Session 2018

Title

Taxation, Simplified Sellers Use Tax Program, affiliate restriction against participation eliminated, certain tangible personal property specified as subject to sales tax, Simplified Seller Use Tax Remittance Act, Secs. 40-23-191, 40-23-193 am'd.

Summary

SB 130 would remove the affiliate restriction in Alabama's Simplified Seller Use Tax Remittance Program and clarify that some sales of tangible personal property cannot be reported under the program and are taxed normally.

What This Bill Does

Eliminates the rule that previously barred eligible sellers from participating in the Simplified Seller Use Tax Remittance Program if they acquire an affiliate with a sales and use tax filing obligation. Allows eligible sellers with such affiliates to participate in the program. Clarifies that certain sales of tangible personal property cannot be reported under the program and are subject to regular sales tax. Keeps the program's framework, including an eight percent simplified tax and monthly reporting/remittance requirements.

Who It Affects

• Eligible sellers who may acquire an affiliate with a sales/use tax filing obligation, who would be allowed to participate in the Simplified Seller Use Tax Remittance Program.
• Purchasers and sellers involved in certain tangible personal property sales that are excluded from the program and remain subject to regular state and local sales tax.

Key Provisions

• Eliminate the affiliate restriction that prevented eligible sellers from participating in the Simplified Seller Use Tax Remittance Program if they acquire an affiliate with a sales and use tax filing obligation.
• Clarify that certain sales of tangible personal property cannot be reported under the program and are subject to the regular sales tax.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation